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11.
Utility-based models of asset pricing may be estimated with or without assuming a distribution for security returns; both approaches are developed and compared here. The chief strength of a parametric estimator lies in its computational simplicity and statistical efficiency when the added distributional assumption is true. In contrast, the nonparametric estimator is robust to departures from any particular distribution, and it is more consistent with the spirit underlying utility-based asset pricing models since the distribution of asset returns remains unspecified even in the empirical work. The nonparametric approach turns out to be easy to implement with precision nearly indistinguishable from its parametric counterpart in this particular application. The application shows that log utility is consistent with the data over the period 1926–1981. 相似文献
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ALLAN BARTON 《Australian Accounting Review》2007,17(41):38-50
Much confusion has resulted from the adoption of two accrual accounting and budgeting systems by Australian governments — the Government Finance Statistics system and the Australian Accounting Standards system — as each reports vastly different results. Which set of results should be believed and approved by parliament? Further, termination of the former cash accounting system has deprived governments of important information. The systems are examined here, and use of an enhanced GFS system, which incorporates the cash system, is recommended. 相似文献
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ALLAN BARTON 《Australian Accounting Review》1999,9(18):22-31
A debate in this journal, spanning severa1 years, over the accounting treatment of public assets has concentrated attention on the appropriateness of the Public Sector Accounting Standards Board's decision to apply private sector accounting concepts to the development of public sector accounting standards. The Case is examined here and it is shown why private sector accounting standards must be appropriately adapted to suit a very different and varied operating environment in the public sector. These differences have been largely ignored, with resulting problems for public sector accounting standards. 相似文献
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LAWRENCE D. BROWN GORDON D. RICHARDSON CHARLES A. TRZCINKA 《Contemporary Accounting Research》1990,7(1):323-346
Abstract. Strong-form efficiency on the Toronto Stock Exchange is examined by focusing on the stock price forecasts of brokerage-firm analysts who follow TSE firms. Two principal analyses are undertaken. First, there is considerable evidence in both the U.S. and U.K. that analysts possess valuable private information at the firm-specific level. This paper provides evidence that this finding is generalizable to Canadian analysts. Second, U.S. and U.K. studies generally have been based on a single-factor model (e.g., the CAPM). The choice of benchmarks (CAPM versus APT) has been shown to be important in a variety of contexts. We provide evidence that the choice of benchmark does not alter the fundamental conclusion that Canadian analysts possess valuable private information at the firm-specific level. Our findings have implications for accounting researchers, namely, the appropriateness of researchers to use CAPM in lieu of the computationally, more burdensome APT and the appropriateness of researchers to use Canadian analyst forecasts when a proxy is required for the (unobservable) market expectation. Résumé. Les auteurs examinent l'efficience « forte » de la Bourse de Toronto, en s'intéressant aux prévisions relatives au prix des actions formulées par les analystes des sociétés de courtage qui suivent les entreprises de la Bourse de Toronto. Deux analyses principales les mènent aux conclusions suivantes. Premièrement, les faits démontrent presque indubitablement que sur le marché des États-Unis aussi bien que sur celui du Royaume-Uni, les analystes possèdent de l'information à caractère privé utile, spécifique à l'entreprise. Les résultats de l'étude démontrent que cette constatation peut être généralisée aux analystes canadiens. Deuxièmement, les études des États-Unis et du Royaume-Uni sont généralement fondées sur un modèle à un seul facteur (le modèle d'équilibre des marchés financiers, par exemple). Il a été établi que le choix des critères (le modèle d'équilibre des marchés financiers ou la théorie de l'établissement des prix par arbitrage) est important dans des circonstances très diverses. Les auteurs démontrent que le choix des critères n'a aucune incidence sur la conclusion fondamentale selon laquelle les analystes canadiens possèdent de l'information à caractère privé utile, spécifique à l'entreprise. Les résultats de leur étude entrainent certaines conséquences pour les chercheurs du domaine de la comptabilité: ils ont avantage à utiliser le modèle d'équilibre des marchés financiers de préférence à la théorie de l'établissement des prix par arbitrage, qui exige davantage de calculs, et à recourir aux prévisions des analystes canadiens lorsqu'il leur faut un substitut aux anticipations du marché (qui ne peuvent étre observées). 相似文献
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ALISTAIR M. BROWN 《Australian Accounting Review》2006,16(38):85-95
This paper considers the implications of the convergence of the accounting standards of the International Accounting Standards Board with those of the Australian Accounting Standard Board. Australia seems well placed to comply with the international accounting standards in 2005, but not quite in the way the boards would have us imagine. While actively seeking funds from large multinational corporations and elite accounting firms, the AASB is dominated by stakeholder groups with what are described as "corefinancial" and "partial-financial" interests. This financial milieu may offer cosy deals for the key stakeholders, but does little in the way of civic responsibilities and accounting service for the wider public . 相似文献
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